2003 2004 $ $ Sales 60,000,000 60,000,000 Evaluating and selecting suppliers 0 1,800,000 Treating and disposing of toxic materials 3,600,000 2,400,000 Inspecting processes (environmental objective) 600,000 900,000 Land restoration (annual fund contribution) 4,800,000 3,600,000 1,200,000 900,000 Maintaining pollution equipment Testing for contaminants 450,000 300,000 Required: (1) Classify the costs as prevention, detection, internal failure or external failure. (2) Prepare an environmental cost report for the most recent year, where costs are expressed as a percentage of sales